Annual Report

Transcription

Annual Report

The Body of Expert and Licensed Accountants
of Romania
A N N U A L R E P O RT
2011
90 Years of History and Progress
1921-2011
CECCAR
A N N U A L R E P O RT 2 0 1 1
Table of contents
TABLE OF CONTENTS
1. About CECCAR
page 3
Management of CECCAR
Message of the President of CECCAR, Univ. Prof. Marin Toma, PhD
Mission of the professional accountant member of CECCAR
page 5
page 7
page 9
2. CECCAR – days of celebration
page 11
3. The National Day of the Romanian Accountant
page 27
4. CECCAR supports the development of SMEs
by contributing to the consolidation of the Romanian economy
page 31
5. International activity of CECCAR
page 38
6. Amendments and supplements to regulations
page 40
7. Access to the profession
page 42
8. National Program for Continuous Professional Development
page 47
9. CECCAR Publishing House
page 49
10. The Museum of the Romanian Accountancy Profession
page 54
11. Communication activities
page 58
12. Quality audit
page 64
13. Financial statements
page 69
14. CECCAR members records
page 70
15. Territorial subsidiaries of CECCAR
page 73
2
CECCAR
About CECCAR
1. ABOUT CECCAR
CECCAR – the Body of Expert and Licensed
Accountants of Romania –
More than 90 years of tradition and
professionalism in the Romanian
9 Globally recognised
9 Over 37,000 self-employed or in-business members
9 Member of the International Federation of Accountants – IFAC and of the
Federation of European Expert
Accountants – FEE, member of several
regional organisms or groups (Fédération Internationale des ExpertsComptables Francophones – FIDEF,
The Federation of Mediterranean
de Integración Latino Europa-América
– CILEA, etc.)
9 Quality assurance of the services
provided by its members
9 Initial education and continuous development of the professional accountants
9 Ethics and deontological conduct of
the professional accountants
3
CECCAR
About CECCAR
Established in 1921, the Body of Expert and Licensed Accountants of Romania is
public interest, with a remarkable evolution at national level, being represented in all the
42 counties of our country by means of its territorial subsidiaries.
Along its extraordinary history, CECCAR had several development stages during
the inter-war period, the communist period and the post-revolutionary period. As far
as the post-revolutionary period is concerned, other three stages can be distinguished:
“rebirth and childhood”, during 1990-1999, “artisan of the liberal profession”, during
2000-2009, and starting with 2010 the Body entered the “maturity” period, characte!""""""
"""#
$
economy and the European and international accounting profession.
International cooperation has been and remains the key of the successes
achieved by CECCAR, which are based upon application of the International Federation
of Accountants (IFAC) standards, directives and recommendations of the European Commission and directions established by the manager of the accounting profession at the
European Union level, the Federation of European Expert Accountants (FEE).
The Body supports and promotes high-quality professional practices through a
special concern for the competence, aptitudes and ethics of those involved in the profession. Due to its fundamental commandments, CECCAR provides quality assurance
of the services supplied by its members, guarantees initial education and continuous
development of the professional accountants, and oversees knowledge and application of
ethics and deontological conduct of the professional accountants.
By the activities it carries out, the Body encourages professional accountants to
observe the moral values required for this profession, monitors that Romanian professional accountants, through the services they provide, always meet market requirements, business environment requirements and public interest.
4
CECCAR
About CECCAR
ª Management of CECCAR
The central managing boards of the Body are the following:
Â
National Conference of Expert and Licensed Accountants
Â
Superior Council of the Body
Â
Standing Board of the Superior Council
Â
President of the Superior Council
Â
General Executive Director
The Standing Board of the Superior Council is composed of:
Â
Marin Toma – President
Â
Alin-Vasile Monea – Vice President
Â
#%&"'*
Â
Ioan Nistor – Vice President
Â
'"+"'*
Â
Mihai Ristea – Vice President
The Superior Council is composed of:
Â %";"&
Â
Marin Toma
#%&"
Marian Brescan
Alin-Vasile Monea
Elena Fodoreanu
Mihai Ristea
Emil Horomnea
+'
Adriana Carmen Vlad
"=>
Margareta Oprea
Adriana Tiron Tudor
Dimitrie Cantemir Groza
Florentin Caloian
Sanda Guia
?*@">
Cristina Maria Ivan
<&
J"&
'"&
/&
?K+
Adrian Vasile Huci
/%&
Â
%"/++
Ioan Nistor
Niculina Orzan
'"+"
Dorin Cojocaru
5
CECCAR
About CECCAR
The Executive Management is assured by:
Â
Daniela Vulcan – General Director
From left to right: 6
CECCAR
About CECCAR
ª Message of the President of CECCAR,
Univ. Prof. Marin Toma, PhD
We came to the end of anot"nomic year, when expert and licensed accountants
faced numerous economic and social challenges,
responding to them with the unanimously recognised competence and responsibility, as they have
been permanently connected with high professional
and ethical standards. We can assert, without fear
$ "
$$$""
in the most eloquent manner, the everlasting virtues of the professional Body which we belong to
through vocation and civic determination. It is the
most remarkably proven fact, in the year we ended,
by the actions dedicated to the celebration of nine
decades since CECCAR was established.
The 90 year history of CECCAR proved and
proves to be, more and more evident as time goes
by, an endless source of inspiration, a spring of the
"""$""
power as one cannot have a future without fully living
"""X
$"""$out knowing and cherishing the most valuable elements from the past. This arch over time, “rebuilt”
by the CECCAR anniversary, offered everybody
the opportunity to realistically assess the potential
we have and to mobilise ourselves for its best appreciation.
In essence, this year’s manifestations brought
to the centre of attention the determination of the
expert and licensed accountants, members of the
most powerful professional organisation in Romania, to contribute to ending the recession and, further, the crisis of the Romanian economy, to exemplarily serving the general interest, the national
Y Z [
through our special concern for conceiving and
promoting the accounting profession as an irreplaceable tool of consistent support for Romania’s
economic and social modernisation process, in a
world undergoing dramatic changes. We serve the
cause of enriching the culture of the accounting
profession through its own values, values which
are focused on education, ethics and quality. We
are also committed to improving the activity of the
institutions that assure the rise of these values.We
are aware of the fact that, under conditions of the
current crisis, accountancy culture has been deeply
shattered, so the support granted by CECCAR,
practically and not at declarative level, to the process of accelerating the authentic reforms, grounded on the economic and social rationality, is fully
righteous. Such support is provided insomuch as
7
CECCAR
About CECCAR
the accounting profession remains unique, based
on unique rules, continuing to be unitary in terms
of the equal importance of all the activities that
the public interest. Through this vision, we organically aggregate to the dominating tendencies of the
accounting profession at the global level, CECCAR
honouring responsibly its membership in the most
representative European and world-wide organisa"Y
Z""!
included on the Body’s portfolio at the end of this
anniversary year, namely:
ª Strong infrastructure of the profession:
- it is one of the biggest and strongest
professional bodies in Europe, with a remarkable development at the territorial
level, having one subsidiary for each administrative region;
- each of the 42 subsidiaries has its own
headquarters and it is provided with modern conditions for carrying out its activity in the members’ interest;
- it has an impressive capacity of developing professional standards and guidance
that represent technical supports for the
members.
ª Great capacity of satisfying the public interest:
- about 60,000 members capable of
playing the role of “sanitarians” of
the enterprises, especially for the
Small and Medium-sized Entities;
- an optimal governing structure, dimensioned so that it provides normalization of the profession and
realization of its fundamental commandments: education, ethics and
quality.
ª A proper collaboration and cooperation with the governmental institutions
(especially with the Ministry of Public Finance, the Ministry of Justice, the Ministry of
Education and the Ministry of Labour), with
other authorities and professional organisms,
/=
8
of Commerce, the Chamber of Financial Auditors,
the Association of Assessors, and with the business
environment in Romania (the Alliance of Romanian
Employers’ Confederations – ACPR, the General
Union of Industrialists of Romania – UGIR, the National Council of Small and Medium Sized Private
Enterprises in Romania – CNIPMMR, etc.).
For these achievements, I must congratulate,
"";!
""""
required for the achievement of the objectives under the Strategy of the Body for 2009-2015, the
elected and executive structures of the Body, who
applied the necessary measures, which have not
always been pleasant for the members, as well as
all the organisations and institutions that the Body
collaborated with in the last year.
With these thoughts, I would like, my esteemed and dear colleagues, on behalf of the Superior Council of CECCAR, and mine personally, to
warmly congratulate you for the results achieved
in 2011 and to wish you, from the bottom of my
heart and with the most sincere feelings of deference and appreciation, great success in your activities for 2012!
Univ. Prof. Marin Toma, PhD,
President of the Body of Expert and
Licensed Accountants of Romania
CECCAR
About CECCAR
ª Mission of the professional accountant
member of CECCAR
SUCCESS
CECCAR supports and promotes the high level international practices, regulates the activities and the conduct of its members, develops and consolidates the accounting profession in order
to serve the public interest. Therefore, the accounting specialist, always being in the centre of the
activity of an enterprise where the interests of the shareholders, clients, suppliers and employees are
many times divergent, has the mission to offer a synthetic mirror of the activity, based on the real
"$"
decisions.
The fundamental objectives of CECCAR are the following:
9 Quality assurance of the services provided by its members;
9 Initial education and continuous development of the professional accountants;
9 Ethics and deontological conduct of the professional accountants.
9
CECCAR
About CECCAR
The achievement of these objectives implies meeting four fundamental requirements:
1.
Credibility. The entire society needs reliability of information and information systems.
2.
Professionalism. The clients, business owners and other stakeholders need to be able
""!!"!"Y
3.
Quality of services. There is need for assurance that all services obtained from the
professional accountant are provided at the highest performance standard.
4.
Trust. Users of the services provided by the professional accountants must be able to
believe that there is a professional ethics framework that governs the provision of such
services.
The Body of Expert and Licensed Accountants of Romania has become, in time,
a solid institute, organised according to European models, recognised as being the organisation that owns the power and capacity to assume and transpose the international
accounting standards in national standards.
10
CECCAR
CECCAR – days of celebration
2. CECCAR – DAYS OF CELEBRATION
90 years
since the establishment of the Body of Expert
and Licensed Accountants of Romania
“Nothing without !
"!
##
$%
"$#&
11
CECCAR
The 1st Congress of the Romanian Accounting Profession – Bucharest, 1923
Consistency of everything is evidenced
through its past
`{!$""
$!$|$""!$Y
"!;!#[}
"""""!!Y
/ ! ~{ #
`{ ! " $
$!
!;|
"!"!$"""
$$"";!Y/"#
"!
"
" <" " Z ! "" " "#
"$!#""""""Y
#" ~ Z `~ $ ! *
?/<&*"}$;!}
#[
""!!"""
!#
$|"""""Y
12
CECCAR
$|"""""
" #
$" [$"$"!"
`{["""$~{Y
/;!#[}
~{"`{!
[~{{"![!
"""$``{```
$~{{{~{{`Y
#"["""
"""!
""""""""
#
Y
/$#
$!! " ! $ |$" $" ""!"|"
""!Y
#
|""!"!
``!<"
<

%$|J``$#
#[ ## ;"Y
#
"| $ ANNIVERSARY MEDAL
90 YEARS
$ SINCE THE ESTABLISHMENT
""$ X " OF CECCAR
" " [ ""!Z#[!
ANNIVERSARY MEDAL
"85 YEARS
"
SINCE THE ESTABLISHMENT
OF CECCAR
"" "" !$[
;!!!
!ANNIVERSARY MEDAL
80 YEARS
!!!
SINCE THE ESTABLISHMENT
! " OF CECCAR
! ! $""
"!"
[["
Y #
ANNIVERSARY MEDAL
""
75 YEARS
"!""SINCE THE ESTABLISHMENT
OF CECCAR
"
$!$$$""!
$""Y
13
CECCAR
The Bucharest Diplomatic Club brought
together in a time of celebration the elite of the
Romanian accounting profession
/ ! `{ ! " J" " " $"" ! Z ` ~{ ; "!Y
= " `{
!!#
Y*YMarin
Toma*J;!#[
}
" Welcome Speech""
"" $ ""Y
!'()
" ! " " ""
! "[ | ! ! !`{!#
~{!
Y
/|""!|`{!!
"!![
`{!
!!"""[Y
/`{!!
"
14
""!$
"$|$
$"!""!
$""""!
"
"""$
"!!!
" ! !!"!Y/
$""
$
#
$$"
" # `
the#[
$ " ; $
"
!Y
CECCAR
/ ! #
X ""
[ #
$ $ "
!"
#[
$""|$
J #
$!Y
" #
"
""!["
!"$""[
! $
$|Y
/~{{$
""
/ $ | " ! Y/!;!!|
"$!
" " [
""$
$$""
1. A strong infrastructure of the pro""$"
; Z &+ Y fession!""$
|" # "
Y/ $ ""$ ! |"! "
$ $ "" |$
""! ! $ Y "! "
!
"[$ ~ #
! $ $ " $ Y J ``
"
! ~ [!! " ! "
!$X
"!
Y
$2. A high capacity for satisfying the
!$
! public interest
$"!#
["!{{{{"$!
"!"!
X$"" ""
""!Z"" #X$"

#
Y/ ["! `{{ " J ``~``` $
""
$#
"$"""Y
/ ~{{{~{{`
"
""
#

X
["!

CECCAR
"{{"!
" ! |
"
X!;!Y
#
$$
$|"
<
#"""
"$"
"Y
We bring a tribute to all the members
of the Body, who are the real provi `{{{{ | "
| ! and for CECCAR, providers of all neces;!Y
sary resources for the achievement of the
4. The international adventure missions of the Body.
`` " "! ;!!
!#
$"#
$"""$|$["!$$
"
<
## <J# <}#
/ # $"|
"}$""Alice in WonderlandY|$$$
?Y
$|$$$$
""$| ""!!"$
""$ !"!"#

I would like to thank all those present
""["
for
participating
to this wonderful evening;
?
" I thank the Executive of CECCAR for or""! ! " " " " wish to be as delightful as possible!”
"
%'%"Z|/!`{! " ";!$!
"$$ "" $ $"Y" " #
J `` ";!$
$$$- "
"*?}! $ ! $ ""! *$- $ Y
"" 3. A powerful social role:
| `{!
"[;! [Y
16
CECCAR
The guests voiced their congratulations in this time
of celebration
!"$
#
$"" " " "" $|Y "! ! Y"!$
X""""
$ " ! " "Y
! " ! " |$ " " "" $ $ !<$"!
"<""
!Y < $" "| ! /*"YGheor- !<$
"
$ " " ""
!"$!Y
<!!"<$!"
"$"`{ !!{{th!
!Y<"Y/"
!""
""
|Y
<|$#
"
<|$=Y$
$"!$!
" $ $| "" $|
!$""<"
$ ! $"" """!$"
" !$! | !Y/"
"Y;<|!
The Pres %" Z
%' Y Gabriela Anghe"Y
"!< lache""""
" "" $ #
"
" ""Y # < ""!
CECCAR
#
$ ! ! <
$" ! `{ !Y ! ; "! $ !
!$Y
<$""||!$<
Y < ""! Y < $" "| " ""! !
#
"*
/ $ $ $"" " "!Y/" $ $ ! $""""Y
}|$$"""
Y
<$""| [ "! $" !
$" " # !Y
""""Y
/ $ %' $
< #
$
$"
;!Y/! " | < """"
"!"!" $"""$!$
$"" | Y ""
"""!<""Z$
" " ""! ! "Y
<!$!<" $ " X Y
<|!Y<$
"" ! #
Y "
#
" " "" " $
$/|!Y

/*%""
Z"" Z * # %<* Y Ovidiu Nicolescu,
" #
!$!
Y * Y ?" J < ! " <!"
$ Y < ""! |!
$#
"
! `{ ! ! """$"
#
$" "! " "$""$
" " $ $ [
$ " |"" "" " "Y
" < #
""!
"Y
"Y
Z<"!%"
"Z""Z*#<$""|!
""! Z"" # "! $ ! Y A N N U A L R E P O RT 2 0 1 1
CECCAR
!{{{{"
$""
Z""#Y/$!
! ! $ ! " " $ #
" !!""Y
Y*?*+$"
""#"!!"
" "" "
"" "!$""$
#
Y
<|
"|"<$""|
!<#
$
"$"Y
$!$
|"$$"
$ !
[Y<$""|!
$""!!#
$"
|""Y<$"|
"!
$"""
$"" !Y<
Y/
"$!
$ " $"
Y/ $ <
"*/Y/ $ < " <$""|!<""
"""["Y
<!!!Y<""
!!
"!<!
$ !Y < $ at the {{!!$""Y"!
Y Marius Vorniceanu ! " * Y Nicolae

*%"'++!
""
19
CECCAR
!";!
"Y*""!*/"$" $ ! #
X! ""! ""!Y
" " "!
#
!Y"" ! " "! $ $ ! $ !
" "!Y
$$!""
#
$ " " !" !""!"
! ""! X!
!
Travelling through the memory of the accounting
profession at a time of celebration
""$!
""|
" * #
/ " Travelling
through the Memory of the Accounting Profession.
Univ. Prof. Marin Toma, PhD
/|Travelling through the Memory of the Accounting Profession[
$"!$"
"!Y
"|"!"
20
CECCAR
"""$"Y
/"!"$"""$!
"!/
""$""!$[!
"!""Y
“Confessions
Z"""!
| " " $ !
$!"$|"!""!"Y<
$!"!"""!!
$"|$!$Y$$
<$|$$""<"$!"
"$!"||
"Y<||""$$""
$""!!$"|"
Y
/$|""!"~{!""
!""
*#
"""
""!""

z
z
z
z
"
"
|"""
"![
""
"Y
/"$|""!"
""$
<$`{!!#
$$
"#$$
$|$"$"
$|"!
$"~{!Y
/$|!![
!"""
""""Y
21
CECCAR
/""#
$|
$ $ ! " ! " "!?/<&
"~{!$"""!$%$$
$$!!"
$$"$Y
/ $ ! *"
#
*[!!""!
$!""!
!""$"!$|!|$!|$!"?
!$!$!Y/"$
""!""
Y
/ $| " " |$""!!"
"!!"Y
<$|!"!$X!""!"!"$!
$"!<$!"!!$?$
"$!$$![!X"<
$!$"$""$
!"
[
!!|Y/|!!Y
! " ! $ ! !
"!<!"""!!
<"/*;+"
"[?+
""$<"!!"X
%""+#%"<"
!""$;!$!!
~{!""["
#
$$"$"
"$""Y
"$|<
$""||"$|!
["!""!!
!?"JJ"'"$
" ! = "
Z;#
Z
"'"+"#%&"
<%'"$"
$|!
" TRAVELLING THROUGH THE MEMORY OF
THE ACCOUNTING PROFESSIONY
Marin Toma
22
CECCAR
The guests of this solemn moment received, as an acknow
nian accounting profession’s
elite.
The President of CECCAR, Univ. Prof. Marin Toma, PhD,
!"#$%
23
CECCAR
The President of CECCAR, Univ. Prof. Marin Toma, PhD,
&
$
'()
*
+///"
to the General Director of CECCAR, ec. Daniela Vulcan.
24
CECCAR
The President of CECCAR, Univ. Prof. Marin Toma, PhD, and the Minister of Public Finance,
%!0%
The President of CECCAR, Univ. Prof. Marin Toma, PhD, and the President of UGIR,
%!/
4
%
25
CECCAR
The President of CECCAR, Univ. Prof. Marin Toma, PhD, and the President of CNIPMMR,
Univ. Prof. Ovidiu Nicolescu, PhD.
26
CECCAR
The National Day of the Romanian Accountant
Y/#N
/<=%
}JAY
=/#R=
%<
%ACCOUNTANT
was consistently celebrated all around the country by the
hundreds of thousands of Romanian accountants
The Body of Expert
and Licensed Accountants
"#$%&'%()%
T*%+/'0+/12/304'*%0(/+/+/5506+'/+'
/ ~ Z $ "
%" J! ! %" #
Z ~{{Y/ $ "! `~ !?/<&
$*"The
5# + 6$7 + 5
$ $ 8&ants!"
"!
"Y
~Z!$""
! " "! %"
J!
!
" "" " ! *"!"*"$""
"Y
27
CECCAR
/""!~{{
$!"!$"""
Y/"
#
"""
""!""`{!Y<"
"X!$|$"!""$!
""|$Y
/""!!""
!$$""
Y
<~{""#
!
!#
X!"$
%"J!
""#
5&+6
///;
and also celebrated 90 Years since the
Establishment of CECCARY
<~{;$*"*!Y/"|$
!*"*!$"!?
~{!"J
"!""";
"J"""!Y
28
CECCAR
""#
"""
"""["
"
!Y"$
$"$$Y
;!$"|$
!#
""""
"""$!Y*
"""!"!
"Y
%" J! "
$"
""Y
"!""*"?"J
"$""|
"$Y/
""""!"!"!X
!Y
~`
CECCAR
=}"/#
$$
"![
;!Y~~$""$*"=&#$+>(??
~~*"&;
+>(??*"The Top of the CECCAR
Member Firms{Y/}"/#
"""
![
bers of CECC
Y`
! [ =~{{
#
Y /
$"$
" $
"!
"!
"Y
90 Years since the Establishment of CECCAR "`{#"
#
$$$"
"""!"$$Y
/$$!"
~Z~{!|?'>?>(??
///@'()
+J
7"""!"`{!!
";!Y
"`~$$$
"[Y
J"
" ! "
$
!#
"!
`~Y/ ! " " !
$ " #
"Y
30
CECCAR
CECCAR supports the development of SMEs
4. CECCAR SUPPORTS
THE DEVELOPMENT OF SMEs
BY CONTRIBUTING TO THE
CONSOLIDATION OF
THE ROMANIAN ECONOMY
Small and Medium-sized Entities (SMEs)
play an essential role in the economy of a
country. They are a source of entrepreneurial skills, innovation and job creation. Their
capacity to apply, adapt and share new technologies, as well as creating and developing
them, is unique. Freeing the whole potential
of SMEs is a crucial part in the strategy of
the European Union on maintaining prosperity and high quality employers, as well as
that of our country, as a European Union
member.
Beside the merit of having contributed to the establishment of a stronger and stronger private
!["!!"ties, manifesting as a remarkable driving force of the economic progress in Romania.
The SMEs sector plays a crucial role in a modern economy, proving itself the most active sector of the economy, as well as a formidable innovative system. The vital contribution of SMEs to the
economic growth is a unanimously acknowledged reality. The revelation of its positive economic
and social effects led to considering the SMEs sector as an area of strategic interest for the economy.
The positive effects generated by the SMEs sector are multiple, the best known being: improving the competitive environment, creating opportunities for the development and adaptation of
"!"!|$$""
"""!"!"""
"""""
well as information resources).
On the labour market, SMEs provide the largest number of new jobs and with a lower capital
cost, being an important alternative for mitigating unemployment.
SMEs represent over 99% of the total number of entities in most economies. In Romania, this
percentage is of 99.6%.
31
CECCAR
CECCAR organised together with ICAEW the
International Conference on the theme
Looking beyond the Economic Crisis – a Focus on SMEs
["""s for the activity of SMEs and Small and Me*Z*"[""!
;! #[ }
$ < Chartered Accountants in England and Wales (ICAEW), organised in Bucharest, on 1 April 2011, the
International Conference addressed to professional accountants, SMEs and the Romanian business
environment Looking beyond the Economic Crisis – a Focus on SMEs.
<[t, in which """!Z#
#
$ " ! ! $ $! mission for the growth of Small and Medium-sized Practices and the development of the Romanian
Y!["[!Z*opted a new strategy in their relation with SMEs, offering
$ solutions so these economic entities may get out of the downturn
they sunk in.
32
CECCAR
Structured on three major sections, Managing the Recovery and Ensuring Growth, SMEs Access to
Finance, and Accountancy Professionals as Business Advisors, the event followed, on one side, increasing the role of Small and Medium-sized Practices, in accordance with the percentage of SMEs in the
global economy, and on the other side, timely topics and presentations of interest for the accounting
profession. The conference had, as guests, representatives of the European profession, guests from
Romanian institutions and Romanian professional accountants. The debates were attended by more
than 800 people.
The ;! #[ }
< Accountants in England and Wales signed a Memorandum of Understanding in 2009, managing to
promote and to develop the good practices of the accounting profession in these countries. ICAEW
(The Institute of Chartered Accountants in England and Wales) is the British organisation of chartered accountants, with an activity since 1880. It currently has 132,000 members, being the largest
organisation in this area in Europe. Martin Manuzi, ICAEW Regional Director for Europe, highlighted
the importance of this cooperation. “The purpose of this cooperation is to create a healthy mar|"Y[{!$$$"
"!![""ness.”
33
CECCAR
*#
YY/*J"[ence and vast knowledge in this area in the service of the Body and the development of the Romanian accounting profession. During the Conference, he highlighted the importance of SMEs and SMPs
"!!
“As shown by the studies made in this area, all
opinions are divided in three.
["!{"
will be better than in 2010,
43% say we will stagnate and
the rest believe it will be
worse. Overall, the average is
good and we should be optimistic. I am an optimist. How that should be undertaken
to support SMEs also comes
from their representatives.
We should unite our energies
to support SMEs: I am referring here to the various entities and micro-entities representing this
category”.
/!#""["!`{{{~{""Z#
registered. SMEs are also the sector which still has capital in Romania. Government credit guarantees,
stimulating employees, subcontracting the infrastructure works, estimating the measures for suppor"!!"[
accelerating the Start up program and stopping the increase of utility prices are the most important
measures for accelerating the access to structural funds discussed during the conference.
An important role in the way in which Small and Medium-sized Entities will evolve is given by
the managers’ training.
“I have the conviction that if there is anything missing in these entities, that would be the culture of the management’s responsibility. From this point of view, I think what the Chamber System is
""!["!"YZ#
the importance of this training. Unfortunately, we don’t have the culture of professional training, and
the results will be very clear: those who understood competition will survive this period”, stated
during the CECCAR – ICAEW conference Sorin Dimitriu, the President of the Chamber of Commerce and Industry in Bucharest.
34
CECCAR
The National SMPs Forum, 2nd edition,
and the National Top of the Best CECCAR
Member Companies
/ National Small
and Medium-sized Practices Forum (SMPs
Forum) was organised by CECCAR on 30 October 2010, at the Howard Johnson Hotel in Bucharest.
In 2011, the 2nd edition of the National
Small and Medium-sized Practices Forum
on the theme The Market of Romanian Accounting
Services: Present and Perspectives took place on
22 October in Bucharest, in the Rapsodia Hall of
the Intercontinental Hotel.
This event enjoyed a real success at the
"" [ " showed the permanent concern of the Body in
regard to the problems faced by Small and Me # Z# ! $
ways to achieve their mission for the growth of
Small and Medium-sized Practices (SMPs) role.
35
CECCAR
During this Forum, the best CECCAR
member companies at national level received
awards, in accordance with the National Top
of the Best CECCAR Member Companies.
dered adequate to organise a top to award the
#
Y/ / ; #
annually at national level.
For the stimulation of their activity, as well
as for the recognition of the meritorious activity
of CECCAR member companies, it was consi-
In 2011, at national level, 25 companies received awards consisting in cups, diplomas, trophies and medals.
CECCAR has actively
participated at the European SME Week 2011
This campaign coordinated by the European Commission promotes entrepreneurship across Europe in line with the Small Business Act for Europe.
The campaign took place in 37 countries,
so as many existing and potential entrepreneurs as possible would participate at national,
regional or local events and activities.
36
Also, these events, coordinated by business organisations, business support providers
and national, regional and local authorities, ena-
CECCAR
"[companies to share their experience.
welfare, job creation, innovation and competitiveness.
The European Commission has
launched on 2 May the advertising campaign for European SME Week 2011.
The European SME Week 2011
aimed:
Since 2009, the European SME Week is organised annually under the leadership of EC, as
a pan-European platform designed to promote
and support entrepreneurship across Europe.
The European SME Week showcases the support available to business at European, national,
regional and local level.
Through the multitude and diversity of
events which are simultaneously organised in 37
participating countries, an opportunity is cre " [ Z# [ and to acquire knowledge in order to develop
their business. There is also a special focus on
promoting entrepreneurship as a career option,
especially for young people.
1. to present the support measures offered by the EU and national, regional and local
authorities to micro, small and medium-sized
businesses;
2. to promote entrepreneurship so that
more people, and in particular younger ones, seriously consider becoming an entrepreneur as a
career option;
3. to give recognition to entrepreneurs
for their contribution to increasing the degree
of welfare, jobs’ number, competitiveness and
innovation activities.
In 2011, CECCAR has been actively involved in this European undertaking to support
SMEs by participating as co-organiser along with
The events from the European SME CNIPMMR to the launch of the SMEs White
Week are organised by business support pro- Paper 2011 translation in Romanian and other
viders, governmental institutions or NGOs three international languages, as well as by organising the Ciuce Pavel Symposium at Moneasa
which have three main objectives:
on 30 September – 4 October (events which
1. to inform entrepreneurs about the suare part of the European SME Week), on the
pport ""
theme The Expert Accountant’s Role as Mediator
access to business partners, advice, business
education, etc.) at European, national, regional between Accounting Principles and Tax Regulations.
This event, which became a tradition for the
and local level;
CECCAR Arad Subsidiary, gathered important
2. to promote entrepreneurship so that notable representatives of accounting profemore European citizens, and in particular youngssion from academic and university environment,
er ones, seriously consider becoming an entrerepresentatives from local public institutions
preneur as a career option;
and accountant professionals from the following
3. to give a well-deserved recognition to
;/&$
entrepreneurs for their contribution to Europe’s gave the necessary substance to this event.
37
CECCAR
International activity of CECCAR
5. INTERNATIONAL ACTIVITY
OF CECCAR
2011 has been a very active year for the Romanian accounting profession due to the fact that CECCAR is a very active member of the international accounting elite.
During 2011, CECCAR has participated at 39 events of the accounting profession organised by
IFAC, FEE, FCM, CILEA and the European Commission.
A Memorandum of Understanding with IPAR Russia, a strategic protocol with KIBR Poland
(following the previous one) and a Cooperation Agreement with ACAP Republic of Moldavia have
been signed.
The relationship with the International
Federation of Accountants (IFAC) was intensi!!#
its representative in the SMP Committee and
by attending the studies of the Federation.
Those studies were conveyed afterwards to
members with the support of the subsidiaries; the answers were centralized and sent to IFAC. Also,
the CECCAR Action Plan was updated and posted on IFAC website.
38
CECCAR
International activity of CECCAR
Certain steps were taken in order to develop the status of CECCAR specialists members in
IFAC Committees. Therefore, the Body’s representative in the SMP Committee is actively involved
in the Committee’s activity.
/"$##[
##$"
with the support of the seven CECCAR representatives in the FEE Working Groups, which have
actively attended all events. Concerning the participation to FEE Council meetings, based upon the
Agreement signed with the Chamber of Financial Auditors of Romania (CAFR), CECCAR has designated a country representative with a two-year term and who has a technical adviser appointed by
CAFR.
Furthermore, CECCAR has taken measures to support the actions of the International Fiscal
Association (IFA): on 22 February 2011 a debate was organised on the theme K8
2010; on 24 March 2011 a debate was organised on the theme 8
&@4
, and on
2 April 2011 the General Assembly for members of IFA Romania took place at the Rin Grand Hotel
in Bucharest.
CECCAR has undertaken further measures to support the activity of L’Académie des Sciences
et Techniques Comptables et Financières – Romania branch. Hence, the website of the Academy was
created, the Academy was promoted on the Body’s website and the organisation and development
of Managing Board meetings were supported.
Measures were taken to fructify that member status in the European Corporate Governance
Institute (ECGI).
39
CECCAR
Amendments and supplements to regulations
6. AMENDMENTS AND SUPPLEMENTS
TO REGULATIONS IN THE ACCOUNTING
PROFESSION FIELD
During 2011, CECCAR continued to make efforts to improve the services provided by the
Body’s members, as well as the role of accountancy and professional accountants to the development
of enterprises and economy, having general concerns such as strengthening the business environ[!!Y
$"$"|
2011:
9 Amending the Accounting Law. Dynamic measures were taken concerning some proposals for amending and supplementing the Accounting Law which were in the attention of the
Body’s management during the four months of debates at all the levels in the Ministry of Public Finance; the Ordinance amending and supplementing the Accountancy Law was published on 22 April
~{=" """!#
Y
9 Proposals for amending the Government Ordinance no. 65/1994.There were initiatives
of amending and supplementing proposals to the rules regarding the organisation and functioning
;!""$[""*"
Oversight of the Statutory Audit Activity (CSPAAS) for the statutory audit activity and over
CECCAR; the proposals are in progress at the Ministry of Public Finance.
40
CECCAR
Amendments and supplements to regulations
9 / " =cial Journal of the Decision no. 11/214 of the Superior
Council of CECCAR on the development of the Professional Standard Quality Control
and Client Relationships Management for Accounting and Expert Accounting Practices.
9 The update and republication of the National Code of Ethics for the Professional
Accountants pursuant to the statutory requirements which CECCAR is liable for as member of the
International Federation of Accountants (IFAC).
9 / " =" " Decision no. 11/215 of the Superior
Council of CECCAR on amending and supplementing the Regulation on practical
training and skills examination in order to access the quality of expert and of licensed
accountant, approved by the Decision no. 00/33/2000 of the Superior Council of CECCAR.
9 Amending and supplementing the Regulation on quality audit in accounting services, approved by the Decision no. 11/225 of the Superior Council of CECCAR, as well as
the Quality audit guidance in accounting services, approved by the Decision no. 11/267 of
the Standing Board of the Superior Council of CECCAR, following the analysis on how the
procedures on quality audit of accounting services are applied, which aims at improving, simplifying
!"!it.
41
CECCAR
Access to the profession
7. ACCESS TO THE PROFESSION
The access to the profession is based upon an examination to access a 3 year practical training period,
the practical training and taking a skills examination,
after completing the training. The examination for
access to the practical training is held annually
by CECCAR according to the Regulation approved by Government
Decision no. 227 of 5 March
2008, published in the Of" " Y 11 March 2008.
Any university graduate with a bachelor degree in economics recognised by the Ministry
of Education, Research, Youth and Sports in Romania may become an expert accountant.
42
CECCAR
The examination for access to the practical training in order to become an expert accountant consists of written exams in sevX
/[}$#"
business appraisal, Audit, Accounting expertise and Doctrine and deontology of the accounting profession. The candidates which are accepted have to obtain a minimum 7 average and a
minimum 6 grade for each subject.
CECCAR became involved as partner in the European project ITC Application for
Quality Services in Financial-Accounting Area, coordinated by ASE (Academy of Economic Studies) and attended by trainees from the Body, for which a professional training standard will be issued, which will meet the continuously
changing needs on the labour market.
The CECCAR student body is composed of 1st,
2nd and 3rd year trainees who have passed the
examination for access to the practical training
or who had their examination validated
through a graduated master
programme based upon
an existing protocol.
EXPERT
ACCOUNTANT
Skills
examination
Economic
faculty
Examination
for access
to the
practical
training
3 years
practical
training
Training steps in order to obtain the quality of expert accountant
43
CECCAR
On 31 December 2011 the trainee database comprised: 1,593 1st year trainees, 1,498
2nd year trainees and 1,089 3rd year trainees.
,VW\HDU
QG\HDU
UG\HDU
There is an increasing trend regarding the
number of trainees registered to the practical training who validated their examination for access to
the practical training based on a master programme,
as more protocols are concluded with specialised
universities from the country, so out of a total of
4,180 trainees of the Body, 800 (19%) are an outcome of these validations.
(xamLQDWLRQ *rDGXDWeV
9aliGDWLRQVRI masteUSURJUDPPHV
800; 19%
3380; 81%
The records of trainees by form of training
z
Collective system – 3,959 trainees;
z
With a training coordinator – 221 trainees.
3,959
Collective system
221
With a training
coordinator
-
44
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
CECCAR
CECCAR has 788 approved training coordinators, out of which 463 are legal persons and 325
are natural persons.
According to the Regulation on practical training, the trainees have to attend technical and deontological tutoring, attend consultations on how to solve professional works and take semestrial
knowledge evaluation tests.
In 2011 the Body organised at subsidiaries level a number of hours for technical and deontological tutoring, as well as consultations for preparing professional works:
z
1,171 hours of technical tutoring;
z
685 hours of deontological tutoring;
z
1,479 hours for preparing professional works (only for trainees in collective system).
1479; 44%
1171; 35%
7eFhnicDOWXWRULQJ
'eontologicDOWXWRULQJ
685; 21%
3rofeVsionalZRUNV
In 2011, the semestrial evaluations of trainees were organised simultaneously in all CECCAR’s
subsidiaries, by complying with The Guidelines on Organising and Running the Semestrial Examination for Evaluating the Trainees.
45
CECCAR
All present trainees have obtained the necessary marks at the evaluation exams and have
passed the semester.
5460 UegiVWHUHG
WUDiQHHV
7Ke HYDOXDWLRQRQ IVW
VHPHVWHU2011
5103 SUesHQW
WUDLQHHV
5319 UHJLVWHUHG
WUDLQHHV
7KHHYDOXDWLRQRQQG
VHPHVWHU2011
5098 SUHVHQW
WUDLQHHV
The examination for access to the practical training, 18 and 25 September 2011 session
1,952 candidates have registered to take the 2011 examination session for access to the practical training.
The examination was taken in 17 exam centres and the percentage of those who passed was
the highest of the last years, respectively 69%.
The skills examination, 13 and 20 November 2011 session
In the 2011 session, 2,923 trainees have registered to take the skills examination, as follows:
2,823 for the expert accountant category; 100 for the licensed accountant category.
46
CECCAR
National Program for Continuous Professional Development
8. NATIONAL PROGRAM FOR CONTINUOUS
PROFESSIONAL DEVELOPMENT
Through the National Program for Continuous Professional Development (PNDPC), CECCAR
provides national education and development programs for the entire economy, on a monthly basis,
in all the 42 counties, through the Body’s subsidiaries.
Starting from the main objective of continuous professional development, which is to assist
professional accountants in order to develop their professional competence so they provide high
quality services, CECCAR organised last year various types of professional development.
In order to improve CECCAR’s educational system, the activities organised for the Body’s
members were clearly delimited into four categories:
z
continuous professional development courses;
z
courses for preparing examinations and obtaining certain competencies;
47
CECCAR
National Program for Continuous Professional Development
z
courses on technical and deontological training of trainees;
z
seminars, lectures, round tables, etc.
According to PNDPC, the professional training of members takes place with the observance
of ten mandatory disciplines:
48
z
Understanding and applying International Financial Reporting Standards;
z
Audit and assurance;
z
#""
z
Financial accounting;
z
Management accounting and control;
z
Taxation;
z
Law – European legislation;
z
Capital markets management;
z
Professional doctrine and deontology;
z
Accounting expertise.
CECCAR
CECCAR Publishing House
9. CECCAR PUBLISHING HOUSE
The activity of the CECCAR Publishing House consists of issuing publications (magazines,
books, brochures, etc.) for professional accountants. Since 2005, it has been annually authorized by
CNCSIS, and currently it is a member of the Romanian Publishers’ Association (AER) and of the
"%
#
%Y""$""
by CECCAR, the Publishing House has obtained the CNCSIS authorization for the year 2011.
The main activities of the Publishing House are the following: issuing the magazine Business
Accounting, Expertise, and Audit, the legislative supplement Memento Lex and other eventual supplements for the magazine; publishing books, brochures, catalogues; the organisation and participation at book fairs; maintaining and updating CNCSIS authorizations and the membership status in
different organisations.
During 2011, 17 books and 2 brochures were published and the participation of CECCAR subsidiaries to 18 book fairs which took place in 15 cities was organised. On the occasion of these fairs,
a number of events were also organised, book launches – Bucharest (Amplus, Bookfest, Gaudeamus),
;&
;+<&Z"$"""Y#
*"$$
with 11 diplomas by the organisers.
49
CECCAR
CECCAR publications launched in 2011
The most important publications for professional accountants which have been launched in
2011 and issued by CECCAR’s Publishing House are the following:
z Travelling through the Memory of the Accounting Profession – Marin Toma;
50
CECCAR
z Introduction into Companies Evaluation, 4th edition, revised and supplemented – Marin Toma;
z Accounting and Taxation of Company’s Earnings – Adriana Florina Popa;
z Value, Price, Cost and Evaluation in Accountancy"??&
z Economic, Financial and Management Control, 2nd edition, revised and supplemented – Ion
Florea, Ionela-Corina Chersan, Radu Florea;
z Questions and Case Studies for the Access Examination for Obtaining the Expert Accountant
$5
$XKZ;#[\, 4th edition, revised and supplemented –
CECCAR;
z The National Code of Ethics for the Professional Accountants, 5th edition, revised and supplemented – CECCAR;
z Professional Standard no. 21, 4th edition, revised and supplemented – CECCAR;
z Professional Standard no. 22, 4th edition, revised and updated – CECCAR;
z Professional Standard no. 35, 4th edition, revised – CECCAR;
z Professional Standard no. 37 – CECCAR;
z Standard no. 40 – CECCAR;
z ;&=$$
Z;=\% `+K4
$?j7
2011 – IASB, CECCAR translation;
z Guidelines on Accessing, Accounting, Tax, Auditing and European Funding Project Management –
CECCAR;
z La Profesión Económica y Contable en los Países Latinos de Europa y América – CILEA;
z 1921-2011, CECCAR – 90 Years of History – CECCAR;
z 2011, CECCAR – Days of Celebration – CECCAR.
51
CECCAR
52
CECCAR
53
CECCAR
The Museum of the Romanian Accountancy Profession
10. THE MUSEUM OF THE ROMANIAN
ACCOUNTANCY PROFESSION
“Accountancy
is the most universal science
on Earth.”
(extract from the Encyclopedic DictionaryZ*"
Bucharest, 1984)
The Body of Expert and Licensed Accountants of Romania is the or$
" ""
""$"$Y
" Y # !
"!
connected, in the last century, to the efforts of
$/ |" ! ;! ! !
"$! a diachronic and syn- " " | ! " Y
54
CECCAR
=#
X$ testimonies, evidence of key-moments in the
!X existence of CECCAR – inside the Museum of
$ the Romanian Accountancy Profession.
The 7th World Congress of Accountancy – Bucharest, 1931
A successful initiative of the Body, the
X ""$!$
support of the present leadership of the Body,
$ "! " "
X "! ""X$""

Y / X $ "X
" "" ""! | unit.
"ments and testimonies of its efforts.
Located in the 3rd district of the capital
! Y '+ Z Museum
of the Romanian Accountancy Profession holds an
!["!{{X
${$|~{""
"""ments and recovered documents.
/ "
" " "$
"!"$"/ "!
" "" ! [$!"Y
staff in this domain, administrative staff from
"" " $ $ "| items, the museum aims to present a rich hisMuseum of the Romanian Accountancy Profes- ! sion"" " e current ample
$" $|Y/ ded that from
55
CECCAR
""!!
$$
"" " $!X!|
! ""$Y
independence and morality, historical evidences
$ photo-documents collection of the Body.
/$
schedules, and " " $| "" The Body of Expert and Licensed Account- "
ants of Romania represents the history of this $"""
profession and the professionals’ desire, reunited " " ! `~ " - ""
?/<& ;!" " " velopment.
/ [
$profession in different politic and
!""
``~$""Y
! #
}!
"" $|
shelves, rare collections, princeps editions or
recoveries from personal collections due to the
[!!$""|$
nymous professional accountants: V.M. Ioachim,
PhD, Commercial and Accounting Course, Royal
56
CECCAR
/!!`~<YJ
Non-cash Payments, The Romanian Book, 1931;
Prof. G. Alesseanu, Public Accounting Course, 1939;
Ilie C. Demetrescu, PhD, Fundamental aspects of
General Forestry Economy!*Z
!*"`~'"%Y
The Study of Commercial and Industrial Enterprises,
1944; 6[+, 1972; Accounting
Principles, 1973; Accounting Expertise`$""
as others.
The Museum of the Romanian Accountancy
Profession X " ants, future expert accountants, students and pu""
"!||$"Y
/X"
the Body of Expert and Licensed Accountants
of Romania, of years of careful documentation,
"" "
"Y
/ " "" these items in the national patrimony of the Ro Museum of the Romanian Accountancy Profession.
57
CECCAR
Communication activities
11. COMMUNICATION ACTIVITIES
FOR
COMMUNICATION
=;!~{$$
$#
"""Y/!
of the forum, Pro Domo"!$"National Courier$
The EconomistBusiness Accounting, Expertise, and Audit.
58
CECCAR
Pro Domo "";!""""Y<aries’ activities in the last 30 days, it promotes CECCAR principles, the fundamental commandments
"$
Y
59
CECCAR
~{$!!#
!"/'$"
"$$""!
""""$$/'"""";!!
#
Y/$
!"""
#
!
"Y
"$CECCAR website$$$YY$""60
CECCAR
mation. Of great importance was considered to be the development of a campaign which increased
the public understanding and perception on the role of accountancy in overcoming the economic
crisis, campaign which started when the crisis began.
61
CECCAR
The development of CECCAR forum, an online place for the unrestricted communication
between all CECCAR members on professional issues, has known a boost in 2011. The specialists of
the Body offered consultancy by providing expert answers on the issues encountered by professio""""!$"$"
impasse. Also, all the specialized departments have provided consultancy requested by CECCAR
subsidiaries and members for the good performance of the Body’s activities and for supporting the
accounting profession.
The publication of the magazine of the Body, Business Accounting, Expertise, and Audit, together
with the legislative supplement Memento Lex, was carried on and it became a symbol of the accounting profession in Romania.
The information of all those interested in the Headquarters’ activities and the accomplishments at territorial level was made by publishing the page Accounting Courier in the National Courier
daily newspaper.
62
CECCAR
63
CECCAR
Quality audit
12. QUALITY AUDIT
The quality audit performed by CECCAR on the services which its members provide aims at
the following objectives:
z
providing to the public a good image on the quality of rendered services;
z
harmonizing the members’ professional conduct;
z
contributing to the good organisation of practices and to the improvement of the work
methodology;
z
assessing the application of professional rules and standards;
z
developing solidarity among professionals, by promoting contacts among colleagues, cooperation and respect towards professionals regarding the Body’s structures.
¡"![$[!;!"
accounting services quality audit.
The purpose of quality audit is to ensure the observance, by all of the CECCAR members,
regarding the professional standards set by the Body for each activity, accounting service or type of
work performed by the members. The quality audit encompasses:
64
CECCAR
Quality audit
z
knowing the manner in which the practice is organised, its systems and procedures which are
in force (structural audit);
z
evaluating the application of professional standards$!$|"
corresponding to the selected audit engagement (technical audit);
z
+K6$7{
*
&*
concerning education, ethics, membership fees payment, annual activity report submission, attending the activities organised by the Body
(compliance audit).
/""$"|$"
the total qualitative score given to the audited practice of the quality class:
z
structural audit – 20%;
z
technical audit – 50%;
z
compliance audit – 30%.
Depending on the quality audit results, the audited practice can be placed in one of the following quality classes:
z
class A: over 95 qualitative points;
z
class B: 80-95 qualitative points;
z
class C: 50-79 qualitative points;
z
class D: 25-49 qualitative points;
z
class E: under 25 qualitative points.
/"!""
a)
7|""""""ices they perform: accounting, audit, consultancy, expertise, etc.;
b)
K$7|no information regarding a practice or a member of its practice can be revealed to third parties;
c)
$$&|corresponds to the nature of the engagements performed and to the size
of the practice;
d)
7|the audit is carried by expert accountants who are members of the Body, specially trained, and who are also employed by the Body;
e)
}|as far as possible, the practices which perform activities regulated by more
professional organisations can be object of an audit with objectives jointly established by
these organisations.
In 2011, the quality audit activities mainly aimed:
z
how the professional standards are complied with, in regard to the activities performed
by natural persons and specialised companies, CECCAR members, in respect to the compliance with Professional Standards no. 21, 22, 23, 24, 32, 34, 36, 37, 38, 39 and 40;
65
CECCAR
Quality audit
z
the examination of judicial accounting expertise reports in regard to the compliance with
Professional Standard no. 35: Accounting Expertise and the National Code of Ethics
for Romanian Professional Accountants.
Out of 2,619 practices scheduled to be audited in 2011, a number of 2,341 (1,383 natural
persons and 958 legal persons) were registered as performed, respectively 89% of the number of
practices which were scheduled.
The number of practices scheduled to be audited in 2011 was comprised of 2,180 practices
approved to be audited by the Superior Council for the year 2011, to which were added the practices which obtained in 2009 the mark C, as well as the ones which in 2010 have obtained the
mark D, summing a total of 370 practices which, according to paragraph 17(c)(6) from the Regulation on quality audit in accounting services, can be audited in maximum 2 years and respectively 1
year, as well as a number of 69 practices which remained from 2010 and were reported in 2011
for auditing.
The number of clients for the practices audited in 2011 – 42,202
124; 029% 235; 056%
4051; 960%
DFFRXQWLQJVHUYLFHV
RWKHUW\SHVRI audit
WD[DQGILQDQFLDOFRQVXOWDQF\
RWKHUSURIHVVLRQDOVHUYLFHV
37792; 8955%
The turnover ratio for the practices audited in 2011
11%
1%
15%
DFFRXQWLQJVHUYLFHV
RWKHUW\SHVRIaudit
WD[DQGILQDQFLDOFRQVXOWDQF\
RWKHUSURIHVVLRQDOVHUYLFHV
865%
66
CECCAR
Quality audit
DFFRXQWLQJVHUYLFHV
VSHFLDOHQJDJHPHQWV
!"
"
#$%
WD[DWLRQ
SHQDO
FRPPHUFLDO
FLYLO
67
CECCAR
Quality audit
!"
"
audited by subsidiaries in 2011
68
CECCAR
Financial statements
13. FINANCIAL STATEMENTS
/"#
J~{""$
(thousand lei)
Fixed assets
79,270
Inventories
1,645
Receivables
4,341
Cash on hand
463
Accruals accounts A
253
TOTAL ASSETS
85,972
LIABILITIES
2,400
Accruals accounts P
6,035
MEMBERS FINANCING
77,537
/""#

"Y
69
CECCAR
CECCAR members records
14. CECCAR MEMBERS RECORDS
According to the rules on the organisation and functioning of the Body, the records of
#
|#
$"=" "Y
Therefore, on 31 December 2011, CECCAR recorded a number of 37,611 members, as
follows:
z in public practice – 10,446;
z in business – 20,990;
z companies with foreign or joint capital – 61;
z domestic capital companies – 6,114.
Bucharest (including Ilfov) – 8,907 members
Center
North-West
North-West – 4,715 members
SUCEAVA
BISTRIŢANĂSĂUD
BIHOR
IAŞI
South-East – 3,930 members
SĂLAJ
NEAMŢ
North-East – 3,693 members
VASLUI
CLUJ
MUREŞ
South – 3,839 members
BACĂU
HARGHITA
ARAD
West – 3,755 members
ALBA
GALAŢI
COVASNA
TIMIŞ
SIBIU
HUNEDOARA
BRAŞOV
BUZĂU
PRAHOVA
GORJ
VÂLCEA
South-West – 2,896 members
VRANCEA
ARGEŞ
CARAŞSEVERIN
BRĂILA
TULCEA
DÂMBOVIŢA
IALOMIŢA
MEHEDINŢI
South-East
BUCUREŞTI
CĂLĂRAŞI
DOLJ
South-West
OLT
GIURGIU
CONSTANŢA
TELEORMAN
Bucharest and Ilfov
South
70
Center – 5,876 members
MARAMUREŞ
SATU MARE
West
North-East
BOTOŞANI
CECCAR
{ #
""$;{;&~~
"X~{{>*`~
/&;&{
&{Y
CECCAR subsidiaries with the most active members
&
Argeş
1,103
Mureş
1,106
Bihor
1,318
Timiş
1,431
Arad
1,454
Prahova
1,592
Constanţa
1,688
2,008
Cluj
2,271
Braşov
8,407
Bucharest
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
According to the professional status of active members, the Body recorded on
31 December 2011 a number of 10,446 accountants in public practice and 20,990 licensed accountants in business.
71
CECCAR
The professions of expert and licensed accountant can be conducted only based upon the
visa and annual operating authorization of activity, under the conditions provided by CECCAR
Rules.
Hence, during 2011, 510 authorizations have been issued for practicing the professional activity performed by specialised companies, and
for the members recorded in the Body’s Register have been issued
a number of 5,442 cards for expert accountants and 975 cards for
licensed accountants (new, changed, name and address changes, transfer from one subsidiary to another), as well as a number of 50 duplicate cards (39 cards for expert accountants and 11 cards for
licensed accountants).
The Body’s members which have the quality of expert
evaluator have been recorded in the Body’s database, in the
Body’s Register of expert evaluators, in order to publish it in
=" "Y
The Register of expert evaluators was published in
=" " Y ~`~ ~`~ ~
"
2011. This comprises a number of 3,217 expert evaluators. The subsidiaries which published the largest
number of expert evaluators were the follow ?X {{ ;+ ~{ ; ~`
Y
>"X;+"Y
72
CECCAR
Territorial subsidiaries of CECCAR
15. TERRITORIAL SUBSIDIARIES OF CECCAR
CECCAR Bucharest Subsidiary
President: Florentin Caloian
#[J#"">+
;"'+Y"Y~Y
sector 3, cod 030663
Tel./Fax: 021/320.00.39; 021/320.00.49;
021/320.00.81
E-mail: [email protected]
Web: www.ceccarbuc.ro
CECCAR Alba Subsidiary
President: Aurel Zisu
Executive Director: Valer Retegan
*>""#Y~"Y~#
loc. Alba Iulia, jud. Alba, cod 510096
Tel./Fax: 0258/81.29.25; 0258/81.08.58
Web: www.ceccaralba.ro
CECCAR Arad Subsidiary
President: Petru Horga
Executive Director: Nicolae Micle
;"">Y`~"Y
XY
cod 310025
Tel./Fax: 0257/28.19.60; 0257/28.19.61
Web: www.ceccararad.ro
5%55/)\+$
*"++"+
Executive Director: Poni Login
Address: Str. I.L. Caragiale nr. 25, et. 2, ap. 2,
"Y;>XY;>%++~{{`
Tel./Fax: 0263/21.37.13
Web: www.ceccarbistrita.ro
5%55/)
[$
President: Mihai Cornel Olteanu
Executive Director: Gheorghe Sorescu
ZY"%>"+Y`"Y;&
XY;&{{{
Tel./Fax: 0231/53.21.12
Web: www.ceccarbotosani.ro
5%55/)[
$
President: Mariana Tudose
Executive Director: Marius Iulian Dobre
ZY&"Y"Y;&XY;&
cod 500102, OP 2, CP 33
Tel./Fax: 0268/51.08.48; 0268/31.97.77
Web: www.ceccarbv.ro
5%55//[$
*<;++
Executive Director: Marilena Pîrvulescu
Address: Str. Constantin Brâncoveanu nr. 4,
"Y*&XY
&{{
Tel./Fax: 0248/21.52.56
Web: www.ceccararges.ro
5%55/)$
*
*"+
Executive Director: Carmen Tamasi-Klaus
Address: Bdul Al. Ioan Cuza nr. 3, bl. Ceprohart,
Y"Y;+"XY;+"{{`
Tel./Fax: 0239/61.98.12; 0239/61.98.17
Web: www.ceccarbraila.ro
5%55/)$
President: Marcel Gheorghe Bulinski
#[J*++
Address: Str. Vasile Alecsandri nr. 43,
"Y;+XY;+{{{
Tel./Fax: 0234/57.67.92; 0234/58.99.68
Web: www.ceccarbacau.ro
5%55/)]$
*'" #[J'"
+
ZY"X"Y~"Y;+XY;+
cod 120154
Tel./Fax: 0238/71.38.39; 0238/71.38.29
Web: www.ceccar-buzau.ro
CECCAR Bihor Subsidiary
President: Valerian Pavel Susa
#[J};&
*><>Y~`"Y
`Y
loc. Oradea, jud. Bihor, cod 410067
Tel./Fax: 0259/43.79.29; 0259/41.97.41
Web: www.ceccarbh.ro
5%55/5[\$$
President: Gheorghe Muntean
Executive Director: Lidia Pintea
Address: Str. G.A. Petculescu, bl. 7, sc. 1, ap. 1,
"Y&>XY&Z~{{{
Tel./Fax: 0255/22.07.21
Web: www.ceccar-caras.ro
73
CECCAR
5%55/5[$ry
President: Cornelia Chiru
Executive Director: George Coman
ZY';&Y~"Y+"+&XY+"+&
cod 910013
Tel./Fax: 0242/31.87.24; 0722/31.71.10
Web: www.ceccarcalarasi.ro
CECCAR Cluj Subsidiary
*"J+>&
Executive Director: Sorin Damian
Address: Str. Eroilor nr. 2, loc. Cluj-Napoca, jud. Cluj,
cod 400129
Tel./Fax: 0264/43.03.73
Web: www.ceccarcluj.ro
5%55/5
$
*
Executive Director: Vasile Buzoescu
ZY'+Y~`"Y>
XY>`{{
Tel./Fax: 0241/61.20.79; 0241/61.20.81;
0241/60.61.08
Web: www.ceccarconstanta.ro
5%55/5
$
President: Levente Istvan Bogozi
Executive Director: Paraschiva Tankó
Address: Str. Ciucului nr. 95, loc. Sf. Gheorghe,
jud. Covasna, cod 520095
Tel./Fax: 0267/32.33.24; 0740/14.82.74
Web: www.ceccarcovasna.ro
5%55/2^
$
President: Ioana Preda
#[JJ}&
ZY?"Y~"Y/@&
XYJ@>{{
Tel./Fax: 0245/22.00.16
Web: www.ceccardambovita.ro
CECCAR Dolj Subsidiary
President: Valeriu Brabete
Executive Director: Florin Ion Lascu
Address: Str. Theodor Aman nr. 7, bl. 97, sc. C, et. 1,
ap. 12, loc. Craiova, jud. Dolj, cod 200389
Tel./Fax: 0351/40.83.01; 0251/41.22.13
Web: www.ceccardolj.ro
5%55/_$
*#%&"
Executive Directo'"}>=
74
Address: Str. Maior Iancu Fotea nr. 3, bl. L, sc. 1,
Y"Y?">XY?">{{{
Tel./Fax: 0236/41.04.70; 0336/81.51.42
Web: www.ceccargalati.ro
CECCAR Giurgiu Subsidiary
President: Mariana Mitrea
Executive Director: Angela-Petronela Chilat
ZY'"K&"Y~"Y?
jud. Giurgiu, cod 080092
Tel./Fax: 0246/23.15.14
Web: www.ceccargiurgiu.ro
CECCAR Gorj Subsidiary
President: Gheorghe Holt
#[J
>;
ZY
"['">+Y
"Y/@ XY?X~{
Tel./Fax: 0253/21.45.04; 0253/21.45.05
Web: www.ceccargorj.ro
CECCAR Harghita Subsidiary
President: Ivan Kanyaro
Executive Director: Marta Csilla Popa Aved
Address: Str. Harghita nr. 11, loc. Miercurea Ciuc,
jud. Harghita, cod 530151
Tel./Fax: 0266/31.55.61
Web: www.ceccarhr.ro
5%55/*
$
President: Maria Mornea
#[J*+}
Address: Str. Iuliu Maniu, bl. L4 (mezanin),
loc. Deva, jud. Hunedoara, cod 330152
Tel./Fax: 0254/21.72.11; 0254/21.46.58
Web: www.ceccarhunedoara.ro
5%55/
$
President: Camelia Malama
Executive Director: Mihaela Cosma
Address: Str. Stejarului nr. 2, loc. Slobozia,
XY<">`~{{
Tel./Fax: 0243/21.32.97; 0243/23.50.15
Web: www.ceccarialomita.ro
5%55/[$
*?}+
#[J"&
ZY;}+Y"Y<&XY<&
cod 700399
Tel./Fax: 0232/21.67.16; 0232/27.10.06; 0232/26.45.84
Web: www.ceccar-iasi.ro
CECCAR
5%55/
$
President: Maria Constantin
Executive Director: Mihai Porubin
Address: Str. Mihai Eminescu nr. 6, bl. R5, sc. A,
ap. 8, loc. Buftea, jud. Ilfov, cod 070000
Tel./Fax: 021/352.94.20
Web: www.ceccarilfov.ro
5%55/([$
*&"
Executive Director: Ioana Dan
ZY';&Y
"Y;
XY&{~
Tel./Fax: 0262/22.04.30; 0262/25.04.27
Web: www.ceccarmaramures.ro
5%55/($
*"+
#[J">
Address: Str. Antoninii nr. 3, loc. Drobeta-Turnu
ZXY>~~{~
Tel./Fax: 0252/33.00.43; 0252/33.00.42
Web: www.ceccarmehedinti.ro
5%55/([$
President: Ramona Neag
Executive Director: Maria Pop
ZY
Y"Y/@&
XY&{{
Tel./Fax: 0265/26.87.98
Web: www.ceccarmures.ro
5%55/+$
*
&
Executive Director: Ioan Coman

"&"Y`"YY~
"Y*%>XY%>{{
Tel./Fax: 0233/23.33.60
Web: www.ceccar-neamt.ro
CECCAR Olt Subsidiary
President: Georgeta Stroe
#[JJ%>
ZY*+Y"YY
ap. 3, loc. Slatina, jud. Olt, cod 230007
Tel./Fax: 0249/41.65.06
Web: www.ceccarolt.ro
5%55/&
$
*'"+
Executive Director: Ion Iancu
ZY<YY+"Y
"Y*"&
jud. Prahova, cod 100311
Tel./Fax: 0244/52.31.75; 0244/51.22.68
Web: www.ceccarprahova.ro
CECCAR Satu Mare Subsidiary
President: Vasile Radu Pop
#[J?+
Address: Str. Rândunelelor nr. 3, loc. Satu Mare,
jud. Satu Mare, cod 440049, OP 5, CP 515
Tel./Fax: 0261/71.22.06; 0261/80.60.20
Web: www.ceccarsatumare.ro
5%55/$`$
President: Alexandru Tamba
Executive Director: Ludovica Breban
ZY[?|Y
"Y¥"+
XYZ+"X{{
Tel./Fax: 0260/61.10.88; 0260/61.61.90
Web: www.ceccarsj.ro
CECCAR Sibiu Subsidiary
President: Florin Eugen Pop
Executive Director: Raymonda Elena Hagiu
Y
"<"Y~"YZXYZ
cod 550018
Tel./Fax: 0269/21.20.77; 0269/21.83.36
Web: www.ceccarsibiu.ro
5%55/$$
President: Dionisie Marcan
Executive Director: Mona Luisa Obreja
ZY#Y{>"{Y
loc. Suceava, jud. Suceava, cod 720183
Tel./Fax: 0230/22.22.36; 0230/52.15.14
Web: www.ceccarsuceava.ro
5%55/'
$
President: Sabina Urecheanu
Executive Director: Georgeta Voinea
ZY%'+Y~
loc. Alexandria, jud. Teleorman, cod 140043
Tel./Fax: 0247/31.56.20; 0247/31.18.25
Web: www.ceccarteleorman.ro
5%55/'[$
President: Gheorghe Gruici
Executive Director: Nicolae Ignea
ZYZ;+>YYY
"Y/&XY/&{{{
Tel./Fax: 0256/20.48.84; 0256/20.48.54
Web: www.ceccartimis.ro
75
CECCAR
CECCAR Tulcea Subsidiary
President: Ariana Teodor
Executive Director: Maria Caravan
ZYZ+""Y~"Y/"XY/"
cod 820048
Tel./Fax: 0240/51.36.45
Web: www.ceccartulcea.ro
CECCAR Vâlcea Subsidiary
*%"/&
#[J'"¦&
Address: Str. Antim Ivireanu nr. 59,
loc. Râmnicu Vâlcea, jud.Vâlcea, cod 240108
Tel./Fax: 0250/73.58.60; 0250/73.99.43;
0250/70.29.12
Web: www.ceccarvalcea.ro
CECCAR Vaslui Subsidiary
President: Carmen Gabi Moraru
Executive Director: Geta Vîntu Moisa
Address: Str. Traian, bl. 245, sc. A, ap. 4,
parter, loc. Vaslui, jud. Vaslui, cod 730204
Tel./Fax: 0235/31.59.09; 0235/31.53.62
Web: www.ceccarvaslui.ro
5%55/$
President: Viorel Budeanu
#[J}"+
ZYZ"/@+Y"Y&
jud.Vrancea, cod 620114
Tel./Fax: 0237/62.37.95; 0237/62.38.12
Web: www.ceccarvrancea.ro
76